The Resource Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors

Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors

Label
Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
Title
Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
Creator
Subject
Language
eng
Summary
As part of its ongoing international tax reform programme the New Zealand government enacted a new tax regime which applies to non-resident equity portfolio investors. The new regime is designed to extend to such investors some of the tax relief currently provided to domestic shareholders under New Zealand' s dividend imputation regime
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 48 (1994),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • portfolio investment
  • imputation system
Label
Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
Instantiates
Publication
Label
Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
Publication

Library Locations

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      52.3736660 4.9336932
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